Robertson Consulting uses a standard costing system to allocate overhead costs. The accountant estimated 8,500 hours as the volume to develop standard overhead rates. Budgeted costs were $19,125 for fixed overhead and $15,300 for variable overhead.

The following results were reported.

Actual hours ...........................          8,200

Standard hours .......................         8,300

Actual fixed overhead .............    $19,000

Actual variable overhead ........    $14,000

REQUIRED

A. Calculate the spending variances for fixed and variable overhead.

B. Calculate the overhead allocation rates for fixed and variable overhead.

C. Calculate the production volume variance for fixed overhead.

D. Calculate the efficiency variance for variable overhead.